企业社会责任信息披露研究

企业社会责任问题一直是理论界与实务界关注的热点,主动披露有关社会责任信息已成为企业界的共识。系统地梳理了国内外关于企业的社会责任信息披露研究成果,以期人们对我国企业社会责任信息披露的发展历程、内容、形式、计量方法以及发展现状能有更深的认识,建立起符合我国政治、经济、文化背景的社会责任披露规范。

Study on Corporate Social Responsibility Information Disclosure

The problem of corporate social responsibility has always been the hot topic in theory and practice sectors. Initiatively disclo- sing information about social responsibility has become the consensus of the global business community. The article systematically ana- lyzes researches at home and abroad on corporate social responsibility information disclosure in order to assist people to have a deeper understanding about the developing history, content, form, measurement methods and current situation of corporate social responsibility information disclosure in China. It is hoped that social responsibility disclosure regulations in accordance with China＇s political, eco- nomic and cultural background can be established.